Nonprofit · EIN 23-2134483
C S F ASSOCIATES
Tax-exempt · EASTON, PA 18042
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $166,873 | $84,967 | $81,906 | $2,868,672 | $0 | $2,868,672 |
| December 31, 2024 | 990 | $208,128 | $102,421 | $105,707 | $2,467,079 | $0 | $2,467,079 |
| December 31, 2023 | 990 | $172,204 | $97,449 | $74,755 | $2,129,694 | $0 | $2,129,694 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $116,257
- Investment income
- $50,616
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $60,450
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $900
- Travel
- $3,772
- Program services (functional)
- $83,787
- Management and general (functional)
- $1,180
Balance sheet and other
- Total assets, start of year
- $2,467,079
- Total assets, end of year
- $2,868,672
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,868,672
- Publicly traded securities
- $2,730,458
- Net assets without donor restrictions
- $2,868,672
- Gross receipts
- $166,873
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1979
- State of legal domicile
- PA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Kincaid | President Officer | 10 | $0 |
| Joseph Marbach | Vice president Officer | 5 | $0 |
| J Wesley Leckrone | Secretary-Treasurer Officer | 5 | $0 |
| Ann O'M Bowman | Board Member Officer | 1 | $0 |
| John Dinan | Board Member Officer | 1 | $0 |
| Andrew Karch | Board Member Officer | 1 | $0 |
| Troy E Smith | Board Member Officer | 1 | $0 |
| Thomas Vontz | Board Member Officer | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Kincaid | President Officer | 10 | $0 |
| Joseph Marbach | Vice president Officer | 5 | $0 |
| J Wesley Leckrone | Secretary-Treasurer Officer | 5 | $0 |
| Ann O'M Bowman | Board Member Officer | 1 | $0 |
| John Dinan | Board Member Officer | 1 | $0 |
| Andrew Karch | Board Member Officer | 1 | $0 |
| Troy E Smith | Board Member Officer | 1 | $0 |
| Thomas Vontz | Board Member Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Kincaid | President Officer | 10 | $0 |
| Joseph Marbach | Vice president Officer | 5 | $0 |
| J Wesley Leckrone | Secretary-Treasurer Officer | 5 | $0 |
| Ann O'M Bowman | Board Member Officer | 1 | $0 |
| John Dinan | Board Member Officer | 1 | $0 |
| Andrew Karch | Board Member Officer | 1 | $0 |
| Troy E Smith | Board Member Officer | 1 | $0 |
| Thomas Vontz | Board Member Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 118 PARKER AVE, EASTON, PA 18042-1361
- Principal officer (990 for 2025)
- John Kincaid, 118 Parker Ave, Easton, PA 18042
- Signed the 990
- John Kincaid, President
- Phone
- (610) 515-0438
- Website
- federalism.org
- Return prepared by
- Scott Bowser CPA
Mission
Research on federalism and publication of scholarly journal entitled Publius: The Journal of Federalism.
Program accomplishments
- All income is derived from the sale & subscription of the Publius publication.Expenses $83,787 · grants $60,450 · revenue $116,257
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-2134483
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1980
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,868,672
- Income (IRS master file)
- $166,873
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $166,873 | $84,967 | $2,868,672 | IRS |
| 990 | December 2024 | $208,128 | $102,421 | $2,467,079 | IRS |
| 990 | December 2023 | $172,204 | $97,449 | $2,129,694 | XML |
| 990 | December 2022 | $175,662 | $101,981 | $1,826,647 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-2134483).
Questions about C S F ASSOCIATES
- What is the EIN of C S F ASSOCIATES?
- The employer identification number (EIN) of C S F ASSOCIATES is 23-2134483.
- Is C S F ASSOCIATES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to C S F ASSOCIATES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does C S F ASSOCIATES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of C S F ASSOCIATES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did C S F ASSOCIATES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of C S F ASSOCIATES?
- The 990 for the year ended December 31, 2025 names John Kincaid.
- Who are the officers and directors of C S F ASSOCIATES?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does C S F ASSOCIATES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $166,873, expenses of $84,967 and total assets of $2,868,672 at year end.
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